CAclubindia Articles


MAT - Make it easy

Posted by Saurabh Maheshwari 19 January 2013 32395 Views

Normally, a company is liable to pay tax on the income computed in accordance with the provisions of the Income-tax Act, 1961 but the profit and loss account of the company is prepared as per the provisions of the Companies Act, 1956. There were



Centralised Processing of Statement of TDS Scheme, 2013

Posted by CA Sourabh Agarwal 19 January 2013 23187 Views

Centralised Processing of Statement of TDS Scheme, 2013 (Notification 3, Date of Issue 15-01-2013) Ministry of Finance has introduced the scheme for Centralised Processing of Statement of TDS on 15th January, 2013 in exercise of powe



Basics of NSE

Posted by Rahul Sharma 19 January 2013 13101 Views

The National Stock Exchange of India Limited (NSE) was incorporated as a joint stock company under the Companies Act, 1956 on November 27, 1992.The Government of India has granted recognition as a s



Applicability of sec. 9(1)(vii) on Offshore Supply Contract

Posted by Deepak Agrawal 19 January 2013 11552 Views

XYZ is engaged in the business of real state development. In the normal course of business, it imports the various high quality equipment's and goods from outside India. Whether the title and ownership of the goods exported by exporter outside India,



Direct Tax Code - Some Important Aspects

Posted by CA Roopak Singh 19 January 2013 13326 Views

The readers are informed in advance that the following article may appear bit lengthy but may contain important information, so kindly bear with the same. Everyone is waiting for the much discussed Direct Tax Code, but I have noticed some points



Physical affixing of Brand name on Goods - Not Sole Criterion

Posted by CA Ankit Gulgulia (Jain) 19 January 2013 8278 Views

Physical affixing of Brand name on Goods is not the sole criterion for denial of SSI Exemption under Central Excise We are sharing you an important analysis of judgement in case of CCE, CHENNAI-II v. M/s Australian Foods India Ltd. 20



Raising Diesel & LPG Prices - A Correct Step?

Posted by Pravin Luharuka 19 January 2013 6249 Views

Many announcements have been heard from the current government in the past 15 days. The current regime seems to have suddenly taken a performance enhancing drug for they want to make up for the lost time and do something fruitful in order to reitera



Investment in Equity-some points to see

Posted by CA Prashant Gupta 19 January 2013 7465 Views

BSE Sensex toched the magic mark of 20000 on Tuesday 15th January 2013. Expectations with the market is increasing. Normal man is thinking to make it as an asset to earn profit. But it is not the market in whi



SEBI Buy Back Modification - Open Market purchase 2013

Posted by AMITAVA BANERJEE 17 January 2013 6202 Views

Sebi buy back framework modification open market purchase 2013 CS Amitava Banerjee A repurchase of outstanding shares from investors, by a company using its surplus cash within a stipulated time frame at their prevailing market prices



Reverse Charge Methodology under Service tax

Posted by CA. RAVIKUMAR 17 January 2013 47448 Views

Reverse Charge Methodology of Service Tax. The responsibility to pay service Tax: With effect from 1st July, 2012 The Government of India has notified the concept called reverse charge Methodology, A brief explanation about the same has been inc




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Naveen Fintech Pvt Ltd

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Murali and Sumeet Chartered Accountant

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